OpenLegislation

Part ...F1

  1. 12AInterpretation of regulations 12A to 12F
  2. 12BIdentifying specified clients: specified financial institution
  3. 12CIdentifying specified clients: specified relevant person
  4. 12DClient exchange of tax information notifications
  5. 12EClient exchange of tax information notifications: overseas persons
  6. 12FMaking client exchange of tax information client notifications
  7. 12GProvision of information
  8. 12GAProvision of a valid self-certification

Annotations

Textual amendments

F1

Reg. 12A cross-heading omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 7(1)